Perception of the MANCOMA model among undergraduate accounting students

Abstract

An environment where it is necessary to apply methodological models based on learning and assessment by competences requires Higher Education in Accounting to abandon traditional methodologies, based on the accumulation of accounting knowledge, and summative assessment systems based on memorization, replacing them with active methodologies and a formative evaluation system. To solve the formulated problem, a model called «MANagement of COMpetence in the areas of Accounting» (MANCOMA) was designed, aimed at formative assessment, and supported by a learning environment in the form of «Blended learning». In this context, the purpose of this paper was to explore students' perception of this model, designed and proposed for the subject «Financial Accounting III» in the «Degree in Business Administration and Management» (BAM). A total of 200 students participated in this study, belonging to groups BAM of the subject, as well as the double degrees: BAM-Tourism and Law-BAM. The data was collected through a questionnaire for its descriptive analysis, showing the results a positive perception of the students towards the model, findings that suggest that the use of the model facilitates learning, providing greater motivation. A work that provides support to financial accounting professors, in higher education, interested in forming and evaluating competences.